INDIAN TELEPHONE INDUSTRY LTD Vs. CESS APPELLATE COMMITTEE U P POLLUTION CONTROL BOARD

JUDGEMENT

(1.) This Full Bench has been constituted by order of Hon'ble the Acting Chief Justice dated 22.9.2004, since the Division Bench hearing this petition did not agree with the view of another Division Bench in M/S. Agra Engineering Industries v. Union of India, writ petition No. 2289 of 1980, decided on 16.5.1996.

(2.) Heard learned Counsel for the parties.

(3.) The petitioner, Indian Telephone Industry, Allahabad is a Government of India undertaking with a factory at Naini, Allahabad. This factory is engaged in the manufacture of telephone and telecommunication instruments. The petitioner contended that the said factory does not come within the Schedule Industries mentioned in the Schedule of the Water (Prevention and Control Pollution) Cess Act, 1977 (hereinafter referred to as the Act).